State Tax Appeal

Hawaii State Tax Appeal

Notice of Appeal to the Taxation Board of Review and/or the Tax Appeal Court

IMPORTANT — READ FIRST: How Tax Disputes Are Decided in Hawaii

Hawaii does have a specialized court for tax cases — the Hawaii Tax Appeal
Court (Haw. Rev. Stat. ch. 232), a court of record sitting in the First Circuit
(Honolulu) with statewide jurisdiction over property, general excise (GET),
use, income, insurance, liquor, and tobacco taxes. A taxpayer disputing an
assessment has two entry points and must choose one within the deadline:

• State Taxation Board of Review (an administrative body, §§ 232-6, 232-7) — a
  first, no-fee administrative review; or

• Tax Appeal Court directly (§§ 232-16, 235-114) — bypassing the board.

THE 30-DAY DEADLINE IS JURISDICTIONAL — DO NOT MISS IT. A notice of appeal
from a Department of Taxation assessment must be filed with the board of review or
the tax appeal court within 30 days after the date the Notice of (Final)
Assessment was mailed (Haw. Rev. Stat. § 235-114(c)). If you appeal directly to
the Tax Appeal Court, you must ALSO serve the Director of Taxation with a
court-stamped copy of the notice of appeal within the same 30 days — failure to
serve the Director requires dismissal (§ 232-16; Aregger v. State, Dep't of
Taxation, 124 Haw. 325 (App. 2010); In re Tax Appeal of Mikami, No.
CAAP-25-0000523 (Haw. App. June 10, 2026)).

AADR does NOT extend the 30-day deadline. The Department's internal
Administrative Appeals and Dispute Resolution (AADR) program is an optional
settlement track. Filing an AADR appeal does not toll or extend the statutory
30-day period to appeal to the board of review or the Tax Appeal Court. Taxpayers
have lost their appeals by pursuing AADR and letting the 30-day court/board
deadline lapse (Mikami, 2026). Calendar the 30-day statutory deadline
independently of any AADR discussions.

Choose the document that fits your stage:

• PART A — Notice of Appeal to the Taxation Board of Review (or directly to
  the Tax Appeal Court) from a Department assessment. Most taxpayers start here.

• PART B — Notice of Appeal to the Tax Appeal Court from a decision of the
  Taxation Board of Review (§ 232-17), with the mandatory service on the Director.

County real property tax is a different track. A dispute over a county
real-property-tax assessment starts with an appeal to that county's Board of
Review by the county's annual deadline (e.g., April 9 in the City & County of
Honolulu and County of Hawaii; a nonrefundable deposit applies) on the limited
grounds in § 232-3 (assessment exceeds market value by >20%, lack of uniformity /
illegal methods, denied exemption, or illegality/constitutional ground), then to
the Tax Appeal Court under § 232-17. Confirm your county's deadline and form; do not
use PART A/PART B for a county real-property valuation appeal without adapting them.

PROCEDURAL ROADMAP — STATE TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION

Refund-claim track (§ 232-14.5). If the Department denies a refund claim,
appeal to the board of review or Tax Appeal Court within 30 days after notice of
the denial. If the Department has not acted, you may appeal the merits any
time after 180 days from the date the claim was filed. This applies to all
taxes administered by the Department.

Payment rules. The first appeal (to the board or the Tax Appeal Court) may
be taken without paying the assessed tax (§ 235-114(a)). On a further appeal
(to the intermediate appellate court), the taxpayer must pay the tax assessed plus
interest (§ 231-39(b)(4)), except that the Tax Appeal Court may allow an
individual to appeal without payment where total liability does not exceed $50,000
for all years and payment would cause irreparable injury (§ 235-114). Separately, a
taxpayer may pay the tax under written protest under § 40-35 and sue for a
refund, but Hawaii courts require a formal Department decision/assessment first
(Grace Bus. Dev. Corp. v. Kamikawa, 92 Haw. 608 (2000)). Hawaii law provides no
automatic collection stay merely because an appeal is pending.

Filing fee (§ 232-22). No filing fee to the State Taxation Board of Review.
The Tax Appeal Court's nonrefundable filing fee is set by Hawaii Supreme Court rule
and may not exceed $100.

PART A — NOTICE OF APPEAL TO THE TAXATION BOARD OF REVIEW

STATE OF HAWAII — TAXATION BOARD OF REVIEW, [FIRST / SECOND / THIRD / FIFTH] TAXATION DISTRICT

NOTICE OF APPEAL FROM ASSESSMENT

A-1. Identification of the Taxpayer

The Taxpayer is [TAXPAYER LEGAL NAME], a [STATE OF FORMATION] [ENTITY
TYPE / INDIVIDUAL], with a mailing address at [ADDRESS]. The Taxpayer's authorized
representative is [NAME, FIRM, ADDRESS, PHONE, EMAIL].

A-2. The Assessment Being Appealed

On [DATE MAILED], the Department of Taxation mailed a Notice of Assessment
assessing additional [TAX TYPE] for [PERIOD(S)] totaling $[____] (tax
$[____]; penalty $[____]; interest $[____]). This Notice of Appeal is filed
within thirty (30) days of that mailing date, as required by
Haw. Rev. Stat. § 235-114(c), and no payment of the assessed tax is required to
take this first appeal (§ 235-114(a)).

A-3. Grounds of Objection

The Taxpayer objects to the assessment on the following grounds (state each ground
specifically — the appeal is limited to the objections raised):

1. [Ground 1] — [e.g., the Department misapplied Haw. Rev. Stat. § [____] in
   computing taxable income/gross receipts because [____]].

2. [Ground 2] — [e.g., the receipts/transaction(s) are exempt/excluded under
   Haw. Rev. Stat. § [____] / Haw. Admin. R. § 18-[____]].

3. [Ground 3] — [e.g., penalties and/or interest were improperly imposed
   because [____]].

A-4. Computation Comparison (§ 235-114(b))

A-5. Statement of Facts

[Set out the operative facts in numbered paragraphs: filing history; the return(s)
as filed; the audit or adjustment; the specific items adjusted; and the dates of
relevant correspondence. Attach supporting schedules and documents.]

1. [____]
2. [____]

A-6. Relief Requested

The Taxpayer requests that the Board of Review reduce or set aside the assessment
(tax, penalty, and interest) for the period(s) at issue and grant such other relief
as is just.

A-7. Election

☐ The Taxpayer requests that the Board of Review hear this appeal.
☐ The Taxpayer elects to transfer this appeal to the Tax Appeal Court for
hearing (§ 235-114(b)). (If transferring or appealing directly to the Tax Appeal
Court, complete PART B and serve the Director of Taxation.)

A-8. Signature

I declare, under penalty set forth in Haw. Rev. Stat. § 231-36, that I have
examined this Notice of Appeal and, to the best of my knowledge and belief, the
grounds and facts stated are true and correct.

Signature: _______________________________

Name (print): [____] Title: [____] Date: [__/__/____]

PART B — NOTICE OF APPEAL TO THE TAX APPEAL COURT

IN THE TAX APPEAL COURT OF THE STATE OF HAWAII

B-1. Notice of Appeal

Appellant [TAXPAYER LEGAL NAME] appeals to the Tax Appeal Court of the State of
Hawaii from:

☐ the Notice of Assessment of [TAX TYPE] for [PERIOD(S)] mailed by the
Department of Taxation on [DATE MAILED] (direct appeal under
Haw. Rev. Stat. §§ 235-114(c), 232-16); or

☐ the decision of the State Taxation Board of Review, [DISTRICT] Taxation
District, filed on [DATE OF FILING OF BOARD DECISION] (appeal under
Haw. Rev. Stat. § 232-17).

This Notice of Appeal is filed within thirty (30) days of the [mailing of the
Notice of Assessment / filing of the board's decision].

B-2. Amounts (§ 235-114(b))

B-3. Grounds of Appeal

The appeal brings up for determination all questions of fact and law, including
constitutional questions (§ 232-17). The Taxpayer's grounds are:

1. [Ground 1] — [____]
2. [Ground 2] — [____]
3. [Ground 3] — [____]

B-4. Relief Requested

Appellant requests that the Tax Appeal Court, after a hearing de novo
(§ 232-13), reduce or set aside the assessment (tax, penalty, and interest) and
grant such other relief as is just.

B-5. Payment Status

☐ First appeal — taken without payment of the assessed tax (§ 235-114(a)).
☐ Tax paid under written protest under Haw. Rev. Stat. § 40-35.
☐ Tax paid plus interest (further appeal) (§ 231-39(b)(4)).

B-6. Signature and Costs

Dated: [__/__/____] at Honolulu, Hawaii.

Signature: _______________________________

[NAME], [Attorney for Appellant / Appellant Pro Se]
[FIRM / ADDRESS / PHONE / EMAIL / HAWAII BAR NO.]

B-7. Certificate of Service — MANDATORY (§ 232-16)

I certify that on [DATE] — within the 30-day appeal period — I filed the
foregoing Notice of Appeal in the office of the Tax Appeal Court and served a
court-stamped copy on the Director of Taxation by [hand delivery / U.S. mail,
postage prepaid, properly addressed], addressed to:

• Director of Taxation, State of Hawaii, Department of Taxation, P.O. Box 259,
  Honolulu, HI 96809-0259

• [For a county real-property appeal: the Real Property Assessment Division of the
  County of [____]]

Signature: _______________________________ Name / Title: [____]

SOURCES AND REFERENCES

• Haw. Rev. Stat. ch. 232 (Tax Appeals — Boards of Review; Tax Appeal Court;
  hearing de novo § 232-13; costs § 232-22; appeal to appellate court § 232-19)
  (official Department of Taxation compilation, current 12/31/2025) —
  https://files.hawaii.gov/tax/legal/hrs/hrs_232.pdf

• Haw. Rev. Stat. § 235-114 (income tax appeals; 30 days after mailing of the
  notice of assessment; first appeal without payment; $50,000 hardship exception) —
  https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/

• Haw. Rev. Stat. § 232-16 (appeal to tax appeal court; mandatory service on the
  Director of Taxation) — https://files.hawaii.gov/tax/legal/hrs/hrs_232.pdf

• Haw. Rev. Stat. § 232-17 (appeal from board of review to tax appeal court;
  within 30 days after the filing of the board's decision) —
  https://law.justia.com/codes/hawaii/title-14/chapter-232/section-232-17/

• Haw. Rev. Stat. § 232-14.5 (refund-claim appeals; 30 days after denial or any
  time after 180 days; applies to all taxes administered by the Department) —
  https://codes.findlaw.com/hi/division-1-government/hi-rev-st-sect-232-14-5.html/

• Haw. Rev. Stat. § 40-35 (payment of tax to the State under written protest) —
  https://www.capitol.hawaii.gov/hrscurrent/Vol01_Ch0001-0042F/HRS0040/

• Rules of the Tax Appeal Court of the State of Hawaii (filing, form of notice,
  answer, de novo trial, small-claims procedure) —
  https://www.courts.state.hi.us/wp-content/uploads/2024/09/rtac_ada.pdf

• Hawaii Taxpayer Bill of Rights (DOTAX; appeal rights and the 30-day rule) —
  https://files.hawaii.gov/tax/legal/info/22bor.pdf

• In re Tax Appeal of Mikami, No. CAAP-25-0000523 (Haw. App. June 10, 2026) (30-day
  filing and Director-service requirements are jurisdictional; AADR does not toll) —
  https://www.courts.state.hi.us/wp-content/uploads/2026/06/CAAP-25-0000523sdo.pdf